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第十二条特许权使用费一、一般概念尽管联合国范本第十二条采用了经合发组赖协定范本第十二条的条文,化对第一款作出了实际性改变,并相应地增列了第二款和第五款,重新编写的其它款的条文与经合发组织协定范本相比,仅第三款的条文作了实质性的改变,扩大了条文规定的范围,对第四款也作了一些调整。当一项专利和类似财产的使用者是一国居民,在该国向另一国拥有该项专利和类似财产的居民支付特许权使用费时,对使用者支付的款额,一般应在其国内扣缴预提税,也就是在来源国按支付的特许权使用费总额征税,同时
Article 12 Concession royalties I. General concepts Although Article 12 of the United Nations Model adopts the provisions of Article 12 of the OECD Model Agreement, a practical change has been made to the first paragraph and a corresponding increase has been made Paragraphs 2 and 5 are listed, with provisions reformulated in other paragraphs Comparing only the provisions of the third paragraph with those of the OECD model, substantive changes have been made to the scope of the provisions of article 4, There have also been some changes in the section. When a user of a patent and similar property is a resident of a country paying royalties in the same country to a resident of another country owning the patent and similar property, the amount paid to the user shall generally be Withholding tax, that is, taxation of the total amount of royalties paid in the country of origin, at the same time